PCS

*ˀṯm - to fall into debt, to be guilty (Kogan 2015: 206)

Ugaritic
ˀṯm - to fall into debt (DUL 125)
Hebrew
ˀšm - to be guilty (HALOT 95)
Arabic
ˀṯm - to fall into sin, to do what is unlawful (Lane 21)
Arabic
ˀaṯām- - sin, crime, fault (Lane 22)
Arabic
ˀiṯm- - sin, crime, fault (Lane 22)
Mehri
šəwṯūm - to be kind to someone (ML 433)
borrowed from Arabic?
Jibbali
ˀéṯəm - sin (JL 5)
borrowed from Arb. ˀiṯm-
Jibbali
s̃ēṯəm - to feel sorry; to feel guilty about an unfulfilled obligation (JL 294)
borrowed from Arabic?